Specification under Section 10(10C)(viic) confirms tax recognition for the Govt Tool Room & Training Centre, Bangalore. The Central Government issued Notification No. 159/2004 (22 June 2004) specifying the Govt, Tool Room & Training Centre, Rajajinagar Industrial Estate, Bangalore, a society registered under the Societies Registration Act, 1860, for the purposes of the exemption sub-clause of section 10(10C) of the Income-tax Act, 1961, thereby formally identifying the institution under the Act's exemption mechanism.